M/S. BHARATHAKSHEMAM vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX,
ITA/36/2020HC Kerala13 Nov 2020
Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI
For Appellant: M/S. BHARATHAKSHEMAMFor Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX
Section 11Section 12ASection 2(15)
12A of
the Income Tax Act, 1961 ['Act' for brevity], from
the business of Chitty/Kuri which was fully
utilized for the purpose of 'medical relief', which
is the main object of the assessee-Trust, falling
under the definition of 'charitable purpose'?
2. The facts need not be elaborated. Suffice it to
notice that the assessee is constituted as a Trust
